The introduction of the revised Professional Conduct in relation to Taxation, produced by the leading professional institutes and approved by the Treasury, sets out tough rules on the limits for tax advisers and accountants when providing tax planning advice and professional judgment. Bill Dodwell, head of tax policy at Deloitte, considers the key issues

Graham Elliott, director, City & Cambridge Consultancy on the parameters for TEFL interpretation, VAT on children's colouring books, fees for tax planning

The overhaul of the tax reporting system under Making Tax Digital will see the abolition of the VAT return for certain businesses from 2019, including VAT-registered self employed and landlords

HMRC has confirmed the timetable for the rollout of quarterly reporting and a year end reconciliation under Making Tax Digital with the first tranche of taxpayers, including buy-to-let landlords and the self employed, set to kick in from April 2018 

The National Audit Office (NAO) is to carry out an investigation looking at the risk of VAT evasion by overseas online retailers, which HRMC has estimated costs the Exchequer around £1bn a year

The motives behind HMRC's modernisation project remain unclear and could risk damaging its service before it improves it, warns RSM senior tax partner George Bull   

HMRC has announced a technical consultation on plans to withdraw four extra-statutory concessions (ESCs), three of which concern VAT rates for computer systems and for sports clubs, while the fourth relates to accounting periods for retail co-operative societies

An overhaul in rules means that the restriction on the amount of VAT claimable before registration has changed. Croner-i experts consider the question: can we reclaim some of the VAT incurred before the date of registration?

Graham Elliott, VAT expert and director at City & Cambridge Consultancy, examines the Boggis ruling on definition of dwelling, input tax allowed in management buyout, input tax at Durham Cathedral

A year on from the controversy surrounding VAT collection by Amazon marketplace sellers, Accordance CEO Nicholas Hallam looks at whether any progress has been made to curb VAT leakage 

As the final online shopping parcels hit the doormat in time for Christmas, HMRC says it has registered a ten-fold increase in the number of internet retailers registering for VAT since gaining new powers in regards to overseas sellers

The EU has launched a trio of VAT consultations including proposals to simplify the SME VAT scheme for small businesses, attempts to harmonise EU VAT rates and measures to improve intra-EU transactions